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The Big Four are the four largest professional services networks in the world: Deloitte, EY, KPMG, and PwC. They are the four largest global accounting networks as measured by revenue. The four are often grouped because they are comparable in size relative to the rest of the market, both in terms of revenue and workforce; they are considered equal in their ability to provide a wide scope of professional services to their clients; and, among those looking to start a career in professional services, particularly accounting, they are considered equally attractive networks to work in, because of the frequency with which these firms engage with Fortune 500 companies.
Deloitte Touche Tohmatsu Limited, commonly referred to as Deloitte, is a British multinational professional services network based in London, England. Deloitte is the largest professional services network by revenue and number of employees in the world and is considered one of the Big Four accounting firms, along with EY, KPMG, and PwC.
Grant Thornton LLP is the American member firm of Grant Thornton International, the seventh largest accounting network in the world by combined fee income. Grant Thornton LLP is the seventh largest U.S. accounting and advisory organization. The firm operates 59 offices across the US with approximately 8,500 employees, 550 partners, and produces annual revenue in excess of US$1.9 billion.
The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent accountancy body, is widely recognised as one of the world’s leading accounting institutes. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate general accountants (AGAs(SA)) and accounting technicians (ATs(SA)).
RSM International, branded RSM since 2015, is a multinational network of accounting firms forming the sixth-largest accountancy professional services network in the world by revenue. RSM's member firms are independent accounting and advisory businesses, each of which practices in its own right and is unified as part of the network.
RSM Robson Rhodes LLP was a partnership of chartered accountants in the United Kingdom and Ireland. It was the UK member firm of RSM Global, the 6th largest network of professional accountancy firms in the world. With offices throughout the UK and Ireland, the firm offered auditing, consultancy and tax services to a wide variety of organisations in the private and public sectors.
RSM Tenon was a professional services firm based in the United Kingdom, which was listed on the FTSE SmallCap Index and part of RSM Global. The company was formed from the merger of the Tenon Group with RSM Bentley Jennison in December 2009.
Grant Thornton is a multinational professional services company based in London, England. It is the world's seventh-largest by revenue and sixth-largest by number of employees professional services network of independent accounting and consulting member firms which provide assurance, tax and advisory services to privately held businesses, public interest entities, and public sector entities. Grant Thornton International Ltd. is a not-for-profit, non-practising, international umbrella membership entity organised as a private company limited by guarantee, and has no share capital.
The International Valuation Standards Council (IVSC) is an independent, not-for-profit, private sector standards organisation incorporated in the United States and with its operational headquarters in London, UK. IVSC develops international technical and ethical standards for valuations on which investors and others rely.
The accountancy profession in Malaysia is regulated by the Malaysian Institute of Accountants (MIA) through the powers conferred by the Accountants Act, 1967. The MIA is an agency under the Ministry of Finance and reports directly to the Accountant General Office. As at 4 February 2016, MIA has 32,618 members of which 68% are involved in commerce and industry, 22% in public practice and 10% in government and academia. Selangor and the Wilayah Persekutuan Kuala Lumpur Federal Territory have the largest concentration of MIA membership with 13,125 and 7,351 members respectively. https://web.archive.org/web/20150725035639/http://www.mia.org.my/new/members_statistics_state.asp
International Accounting Bulletin (IAB) is a monthly accountancy trade magazine that covers the global accounting business.
An accounting network or accounting association is a professional services network whose principal purpose is to provide members resources to assist the clients around the world and hence reduce the uncertainty by bringing together a greater number of resources to work on a problem. The networks and associations operate independently of the independent members. The largest accounting networks are known as the Big Four.
The Forum of Firms is an association of international networks of accounting firms that perform transnational audits.
Kithinji Kiragu, is a certified public accountant from Kenya. He holds a Master of Business Administration (MBA) from the University of Strathclyde, UK and Bachelor of Commerce from the University of Nairobi, Kenya.
The accounting profession in Luxembourg is structured around Ordre des Experts-Comptables (OEC) which serves as the main accounting body in the country. Luxembourg accounting standards are inspired from neighbouring France and Belgium. Similar to France, Luxembourg has set up a Commissions des Normes Comptables (CNC) which serves as an advisor to the Ministry for Justice in respect of accounting related matters, e.g. waivers for presenting consolidated accounts.
Martin Luke Oduor-Otieno is a certified public secretary, accountant, businessman, entrepreneur and former bank executive in Kenya. He is the current chairman and CEO of Leadership Group Limited, a Nairobi-based consulting firm, that he founded. He previously served as the Group CEO of Kenya Commercial Bank Group, from 2007 until 2012.
BDO is an international network of public accounting, tax, consulting and business advisory firms that provide professional services under the name BDO. It is the fifth-largest accounting network in the world. Global fee income of the member firms in the network for the year ended 30 September 2023, including the members of their exclusive alliances, totaled US$ 14 billion. Each BDO member firm is an independent legal entity in its own country. The network, founded in 1963 as Binder Seidman International Group by firms from Canada, Germany, the Netherlands, the UK and the US, is coordinated by BDO Global Coordination B.V., with an office in Zaventem, Belgium. In 1973, the organisation adopted the name BDO, made up from the initials of the three founding firms: Binder (UK), Dijker (Netherlands) and Otte (Germany).
CamEd Business School, also known as CamEd Institute, is an institute of higher education in Phnom Penh, Cambodia. It specializes in teaching accounting and finance and is a primary source of new hires for major audit firms in Cambodia.
Anne Muraya is a Kenyan accountant, businesswoman, and corporate executive who was appointed as the chief executive officer of Deloitte East Africa, effective 1 June 2022. Up until then, she served as the Africa Managing Partner for Responsible Business and Public Policy at Deloitte. She concurrently worked as the audit leader for East Africa. In her new position, Muraya oversees the company's business in eight countries, namely: Burundi, Ethiopia, Kenya, Rwanda, Somalia, South Sudan, Tanzania and Uganda. She is the first female executive to serve in that position, in the history of the firm.
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